IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this paper

International Experience in Tax Reform and Lessons for Ukraine

Listed author(s):
  • Peter Luzik
Registered author(s):

    This paper discusses the negative effect of income and value-added taxation on the Ukrainian economy during the transitional period. The ultimate purpose of this paper is to ascertain links between fiscal policy and economic transformation, to define objectives for tax reforms, which took place all over the world in 1970-90s, to evaluate major trends and the need for tax reform in Ukraine, to examine Ukrainian income and value-added taxation and to set requirements for tax reform there. It stated that economic trends reflect disequilibrium in Ukrainian economy, which can be eased if tax reform will be undertaken. Key taxes, which tax reform shall be focused on, are personal income tax, corporate income tax and value-added tax. Non-standard tax rules and heavy tax burden (comparatively to GDP and economic growth) depress markets, distort corporate and individual economic behaviour in Ukraine. Tax reform may reduce the negative effect of taxation if new tax rules are more standard and the tax burden is reasonable.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Paper provided by Centre for Economic Reform and Transformation, Heriot Watt University in its series CERT Discussion Papers with number 9904.

    in new window

    Date of creation: 1999
    Handle: RePEc:hwe:certdp:9904
    Contact details of provider: Postal:
    Edinburgh EH14 4AS

    Phone: +44(0)131 451 3497
    Fax: +44(0)131 451 3497
    Web page:

    More information through EDIRC

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

    in new window

    1. P.G. Hare & S. Estrin & M. Lugachyov & L. Takla, 1996. "Russia's Foreign Trade: New Directions and Western Policies," CERT Discussion Papers 9619, Centre for Economic Reform and Transformation, Heriot Watt University.
    2. P.G. Hare, 1997. "Investment, Growth and Industrial Renewal in the Transition Economies," CERT Discussion Papers 9701, Centre for Economic Reform and Transformation, Heriot Watt University.
    3. Schaffer, Mark E., 1998. "Do Firms in Transition Economies Have Soft Budget Constraints? A Reconsideration of Concepts and Evidence," Journal of Comparative Economics, Elsevier, vol. 26(1), pages 80-103, March.
    4. P.G. Hare, 1997. "Property Relations and Financial Reforms in Transition Economies," CERT Discussion Papers 9711, Centre for Economic Reform and Transformation, Heriot Watt University.
    5. M. Ishaq, 1996. "The Ukrainian Economy and the Process of Reform: An Overview," CERT Discussion Papers 9616, Centre for Economic Reform and Transformation, Heriot Watt University.
    6. M. Ishaq, 1997. "Foreign Direct Investment in Ukraine Since Independence," CERT Discussion Papers 9716, Centre for Economic Reform and Transformation, Heriot Watt University.
    7. Newbery, David M G, 1995. "Tax and Benefit Reform in Central and Eastern Europe," CEPR Discussion Papers 1167, C.E.P.R. Discussion Papers.
    8. P.G. Hare & M. Ishaq & S. Estrin, 1996. "The Legacies of Central Planning and the Transition to a Market Economy: Ukranian Contradictions," CERT Discussion Papers 9618, Centre for Economic Reform and Transformation, Heriot Watt University.
    Full references (including those not matched with items on IDEAS)

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:hwe:certdp:9904. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Colin Miller)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.